tem design. General computer controls for the transition and to-be
environments are redesigned to address new and changed risks.

As a result, successful utilities can maximize value by dedicating
resources to evaluate risk aligned with changes to people, process and
systems dimensions, identifying unaddressed risks and mitigating
actions prior to go-live.

In summary, the benefits of proper planning and embedding acontrols team in the integration process can be countless. Developinga risk and controls integration strategy can drive consistent decisionmaking. Ensuring risk evaluation and mitigation processes are in placeduring the integration can provide the greatest value at the lowestcost. Consider risks and controls early on in the process to define anadequate control environment for the organization during transitionand after the integration. Do not allow common pitfalls to becomeyour pitfalls. Instead, unleash the power of culture, drive adequatebusiness involvement, understand key differences in processes anddevelop clear guidance to address the to-be processes. In addition,leverage system functionality and access to enable controlledprocesses from day one. In the end, you will have effectively managedrisk and developed a strong foundation of effective controls to makethe transaction a long-term success.